Amber N. Neubert
1500 Woodmen Tower
1700 Farnam St
Omaha, NE 68102-2068
Tel: 402.344.0500
Fax: 402.344.0588
Direct: 402.636.8248
aneubert@bairdholm.com
www.bairdholm.com
December 23, 2008
VIA EDGAR AND FACSIMILE
Ms. Lily Dang
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Re: | Kiewit Royalty Trust |
Item 4.01 Form 8-K
Filed December 9, 2008
Form 10-Q for Quarter Ended September 30, 2008
Filed November 17, 2008
File No. 000-10810
Dear Ms. Dang:
Kiewit Royalty Trust (the “Trust”) has received your letter dated December 16, 2008, relating to the filings referenced above. The Trust intends to promptly respond to your letter; however, the Trust is currently unable to provide all of the information you requested due to absences during the holiday season and completion of its analysis relating to the material weakness. The Trust expects to provide a response during the week of January 12, 2009.
Please do not hesitate to contact the undersigned if you have any questions regarding the foregoing.
Thank you in advance for your cooperation in these matters.
| Respectfully Submitted, |
/s/ A. N. Neubert |
Amber N. Neubert |
FOR THE FIRM |